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JurisprudenceG.R. No. 217915 -

THE NATIONAL TOBACCO ADMINISTRATION (NTA), REPRESENTED BY MS. CRISTINA C. LOPEZ, MANAGER, ADMINISTRATIVE DEPARTMENT; MS. MA. TERESA B. LAUDENCIA, MANAGER, FINANCE DEPARTMENT; MR. REYNALDO R. AQUINO, BUDGET OFFICER V, FINANCE DEPARTMENT; AND MS. ELVIRA R. PARAS, HUMAN RESOURCE MANAGEMENT OFFICER V, A

En Banc
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TL;DR — Ruling

WHEREFORE, the petition for certiorari is DISMISSED . The Decision No. 2013-157 dated October 7, 2013 and the Resolution dated March 9, 2015 of the Commission on Audit, Commission Proper, which upheld the Notice of Disallowance No. 10-006(10) dated August 11, 2010 amounting to P 2,150,000.

Decision

Ruling

WHEREFORE, the petition for certiorari is DISMISSED . The Decision No. 2013-157 dated October 7, 2013 and the Resolution dated March 9, 2015 of the Commission on Audit, Commission Proper, which upheld the Notice of Disallowance No. 10-006(10) dated August 11, 2010 amounting to P 2,150,000.00 is AFFIRMED . All payees are DIRECTED to RETURN what they had individually received. The approving and certifying officers shall be solidarily liable for the net disallowed amount, if any. The petition in intervention is DENIED . SO ORDERED.